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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi SOLUSI Jurnal Pengabdian Kepada Masyarakat
Yulianti Yulianti
Universitas Semarang
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Pengaruh Budgetary Slack Terhadap Budget Participation dengan Dimoderasi Information Asymetry dan Budget Emphasis Ardiani Ika Sulistyawati; Yulianti Yulianti; Edy Mulyantomo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1173

Abstract

This study aims to analyze the effect of budgetary participation on budgetary slack by moderating information asymmetry and budget emphasis. The existence of a research gap is the basis for conducting this research. This research is categorized as a survey research, where the research instrument is a questionnaire. The population in this study were structural officials in the SKPD of the 24 Kendal City Offices. The subjects in this study were the head of the department, the secretary, the head of the finance sub-section, the head of the planning sub-section, and staff at the Kendal Regency Government. The sampling technique used the census method where all employees of the finance department at the Kendal City SKPD had the same opportunity to become respondents in this study. The results of the study indicate that budgetary participation has an influence on Budgetary Slack. This study also proves empirically that information asymmetry and budget emphasis are able to moderate the effect of budget participation on budgetary slack.
Co-Authors Anita Damajanti Aprih Santoso Ardiani Ika Sulistyawati Edy Mulyantomo Farikha Amilahaq Lisa Sari Widowati Prananta, Widya Sudarmin Sudarmin Widya Puspapradana Zulfa Latifia Hanif